Skip to content

Rens Bondrager



Bondrager Rens
Rens Bondrager



Rens specialises in domestic and international tax law. His practice is strongly transaction driven, with a mixture of joint ventures, mergers & acquisitions, employment benefits, private equity, corporate restructuring, structured finance and investment funds.

In particular, Rens has significant experience in working closely together with Allen & Overy´s corporate department, assisting with tax structuring and negotiating tax deeds as well as working together with the investment management team, providing tax advice to investment funds and their investors.

Rens operates in integrated teams of corporate, finance and employment lawyers and is closely involved in the drafting of all forms of legal documentation.

Other noteworthy experience includes advising:

  • Royal Vopak N.V., Tax advice on their sale of various tank terminals 
  • TomTom on the sale of their telematics division to Bridgestone, the car and truck parts manufacturer 
  • NIBC on the tax aspects of the public bid by Blackstone
  • Wessanen on the tax aspects of the public bid made by PAI Partners
  • NN Group, Advice on various investments in private equity and private debts funds

Related articles

Publications: 27 May 2020

Covid-19 coronavirus: Implications of current travel restrictions for the tax residency status of companies

Read more

Publications: 29 April 2020

Covid–19 coronavirus: a cross-jurisdictional update on the pandemic’s impact on tax regulations

Read more






Apollolaan 15
1077 AB Amsterdam

View office →



Admitted as fiscalist, Netherlands, 2002

Admitted as advocaat, Netherlands, 2002

Listed in the register of legal practice areas of the Dutch Bar Association for Belastingrecht

Experience highlights

Pro-bono experience:

  • 2012-2019 Treasurer and board member of Stichting Noodopvang dakloze Vreemdelingen Utrecht; a foundation that helps certain categories of asylum seekers by making sure that they get a “bath, bed and bread”. 
  • 2017-2018 Amsterdam Ambassador for Warchild, Allen & Overy Global Charity Partner


Published work

  • Various annotations to case law, Nederlands Tijdschrift voor Fiscaal Recht, 2020 (NTFR 2020/144, NTFR 2020/1361, NTFR 2020/1793, NTFR 2020/2112
  • Various annotations to case law, Nederlands Tijdschrift voor Fiscaal Recht, 2019, NTFR 2019/148, NTFR 2019/595
  • Various annotations to case law, Nederlands Tijdschrift voor Fiscaal Recht, 2018, NTFR 2018/1214, NTFR 2018/2051, NTFR 2018/2121
  • Column on Mandatory Disclosure Directive, General Counsel Network, 2018,
  • Naschrift, Weekblad Fiscaal Recht, 2018, WFR 2018/81
  • Het verzekeren van fiscale risico's in overnamecontracten, Weekblad Fiscaal Recht, 2017, WFR 2017/218
  • The Impact of Fiscal State Aid Recovery Risks on Share Purchase Agreements, page 426-435 together with Sigrid Hemels and with input from Allen & Overy colleagues in various European jurisdictions, European Taxation, 2016
  • Member of the think tank in relation to the future of the Dutch tax regime and co-author of the report, International Fiscal Association / Young IFA Network, 2016
  • Belastinglatenties en overnamecontracten, mr.drs. R.J. Bondrager, Tijdschrift voor de Ondernemingsrechtpraktijk, 2014
  • Fiscale zaken voor de civiele rechter, mr.drs. R.J. Bondrager, Forfaitair, 2013
  • Wijziging art. 12a Wet VPB 1969: maatregel tegen handel in HIR-lichamen, mr.drs. R.J. Bondrager en mr. G.J. van der Linden, Forfaitair, 2012
  • Fiscale bepalingen in internationale overname contracten, mr.drs. R.J. Bondrager en mr.drs. O.E. van der Donk, Weekblad Fiscaal Recht, WFR 2012/840
  • The Dutch M&A market; latest developments from a tax perspective, Euromoney's International Mergers & Acquisitions Review, 2011
  • Gebruik van de coöperatie ingeval van insolventie, Tijdschrift Financiering, Zekerheden en Insolventierechtpraktijk, FIP 2010/6
  • Interest deductions relating to acquisition funding: changes ahead!, Euromoney's International Mergers & Acquisitions Review, 2010
  • Outsourcing: een juridische gids voor de praktijk, Lokke Moerel, Bart van Reeken; met medew. van: Rens Bondrager et al., Kluwer, Deventer, derde druk 2009 (Serie praktijkhandleidingen)
  • Corporate Governance in Nederland, Cees de Monchy, Marielle Legein; met medew. van Rens Bondrager et al., Boom Juridische praktijkboeken, 2009, tweede druk
  • Controlled foreign corporations in the EU after Cadbury Schweppes, Jacques Malherbe, Rens Bondrager et al., BNA Tax Management International Journal 2007, p.607-650
  • Verslag van de 20e Fiscale Conferentie "Europees Fiscaal Recht, Mr. E. Nijkeuter en mr.drs. R.J. Bondrager, Weekblad Fiscaal Recht, WFR 2005/1227
  • Toepassing van de deelnemingsvrijstelling op garantiebepalingen bij de verkoop van een deelneming, drs. P.H.M. Flipsen en mr. drs. R.J. Bondrager, Maandblad Belasting Beschouwingen, MBB 2002/289